The manufacturing overhead budget at Amrein Corporation is based on budgeted direct labor-hours. The direct labor budget Indicates that 2,300 direct labor-hours will be required In August. The varlable overhead rate Is $6 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,070 per month, which includes depreclation of $3,690. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: O $53,180 O $56,870 O $39,380 O $13,800